the instructions for line 4i schedules (it is in italics as it is a note rather than actual instructions) says
'costs' "may be omitted when reporting investments of an individual account plan that a participant or beneficiary DIRECTED with respect to assets al;located to his or her account (including a negative election authorized under the terms of the plan)
emphasis is mine.
these instructions, if you don't have them are readily available - a simple google search should find the instruction for form 5500